Perfection by refund claim filed by end user for fuel used to operate machinery.

S.C. Code Ann. § 12-28-750
in effect
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The exemptions per use pursuant to Section 12-28-710(7) must be perfected by refund claim filed by the end user who shall provide evidence of an allocation of use satisfactory to the department.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://www.scstatehouse.gov/code/t12c028.phpFetched: 10/17/2026

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